Extended time to file form ORD-U

In accordance with the Finance Minister Regulation of 16 February 2023 to amend the Tax Information Regulation, the time to file form ORD-U for tax years commencing after 31 December 2021 (i.e. tax year 2022 and following) has been extended to eleven months.

Previously, the law required form ORD-U issued by reference to a tax year to be submitted to the relevant tax authority within three months of the end of that tax year.

Now the new ORD-U filing deadline will be the same as the TRP transfer pricing filing deadline, a welcome change.

If this issue pertains to your business and you are interested in our assistance, please contact us.

This blog post is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.